Tax Evasion: a Two-period Model

Abstract

We mainly study a taxpayer’s optimal strategies of tax evasion and its relevant properties, in order to deduce some effective suggestions and theoretical bases for the tax authority to restrain tax evasion. Based on the Christiansen static model of tax evasion, we formulate a two-period model where the discovery of tax evasion in the second period induces a… (More)
DOI: 10.1142/S0217595914500171

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